Employees Provident Fund and Miscellaneous Provisions Act,1952
14AB. Certain offences to be cognizable
(1) Notwithstanding anything contained in Code of Criminal Procedure 1898 (5 of 1898) an offence relating to default in payment of contribution by the employer punishable under this Act shall be cognizable.
Employees Provident Fund and Miscellaneous Provisions Act, 1952